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Real estate transfer tax in case of a merger of GmbHs

October 17, 2018 | 50,00 EUR | answered by

Dear Sir or Madam,

My question is as follows:

GmbH "1" owns real estate and is an asset management GmbH.
GmbH "2" also owns real estate and is also an asset management GmbH.
Both GmbHs are owned equally by two managing directors, each with 50% ownership.

We would like to merge GmbH "1" with GmbH "2" in order to save on future company costs.
Now the actual question: How is this possible without having to pay real estate transfer tax again for the transferring objects in the merger?

Thank you
Best regards